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NY J81131




March 7, 2003

CLA-2-61:RR:NC:3:353 J81131

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.2060; 6104.53.2020; 6701.00.3000; 9615.11.4000

Mr. Karl Lomberk
Kel Sales & Marketing
18 B Amesbury Road
Whiting, NJ 08759

RE: The tariff classification of a costume from China.

Dear Mr. Lomberk:

In your letter received in this office on February 11, 2003, you requested a classification ruling.

Your submitted sample, style 75009 is a girl’s costume. The costume features a girls’ knit body suit and skirt. The knit nylon bodysuit features over-lock stitching around the neckline, boa trim on the front of the neckline, thin straps and over-lock stitching on the leg openings. The knit tulle skirt features an elasticized waist with cello trim and ties at the waist, raw edged sides and a boa trim over the raw edged bottom. Also included are a child’s 8 inch boa bracelet with a hook and loop tab closure and a child’s hard plastic headband trimmed with boa and tulle bow.

When the HTS was written, it removed textile costumes from classification within Chapter 95 by operation of Note 1 (e). Further, the remaining costumes (not of textile) were move from the toy provision (where it had been in TSUSA) to the festive, carnival and other entertainment Heading (9505). At the same time, the following language was included in the Explanatory Notes for 9503.70:

“Outfits” are two or more different articles put up in the same packing for retail sale without repacking, specific to a particular type of recreation, work, person or profession”

Because of that history, Customs concluded that outfits of 9503.70 are for role-play. The necessary “tools of the trade” are all that is needed to create the activity, work, or profession the child is imitating. These “tools” are frequently toys such as weapons, wands, fake make-up, or high heels. However, they can be non-toy articles such as imitation jewelry, make-up, and other gown-up items. Outfits of 9503.70 can not contain wearing apparel.

Style 75009 consists of two garments, a bodysuit and skirt. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

The applicable subheading for the bodysuit will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: bodysuits and body shirts, other: other. The duty rate will be 32.2 percent ad valorem.

The applicable subheading for the skirt will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers. Dresses, skirts, . . . knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, other The duty rate will be 16.1 percent ad valorem.

The applicable subheading for the bracelet will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles there of: articles of feather or down. The duty rate will be 4.7 percent ad valorem.

The applicable subheading for the plastic headband will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: of hard rubber or plastics: other: not set with imitation pearls or gemstones. The duty rate will be 5.3 percent ad valorem.

The bodysuit falls within category designation 659. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.

The skirt falls within category designation 642. Based upon international textile trade agreements products of China are subject quota and the requirement of a visa.

The bracelet and headband are not subject to quota and the requirement of visa.

This merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319).

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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